SD 100: 2025 Ohio School District Income Tax Return package (2025)

What you'll need

Have these records ready to complete your 2025 SD 100:

• Your Ohio IT 1040, for your filing status, Ohio adjusted gross income and exemption amount.
• Your Ohio Schedule of Adjustments, for the business income deduction add-back on line 13.
• School district numbers and residency dates for every district where you or your spouse lived during 2025.
• Your federal return and income records if you complete the Earned Income Tax Base Schedule.
• Records of estimated and extension payments, any credit carried forward from your 2024 return, and payments already made with an original or amended 2025 return.

Include these items when applicable:

• The Schedule of School District Withholding and copies of income statements showing school district withholding.
• Ohio SD RE for an amended return.
• Schedule IT NOL for an NOL carryback.
• Ohio IT/SD 2210 for an interest penalty on underpaid estimated tax.
• The Ohio Universal Payment Coupon (OUPC) if paying by check.

How to file

Complete the residency schedule for each school district where you or your spouse lived during 2025. If you lived in a taxing school district, complete the applicable tax-base schedules on page 3. If you did not, skip to line 11. Sign the return.

Mail without a payment to:

Ohio Department of Taxation

P.O. Box 182197

Columbus, OH 43218-2197

Mail with a payment to:

Ohio Department of Taxation

P.O. Box 182389

Columbus, OH 43218-2389

For a check payment, include the OUPC and make the check payable to School District Income Tax. On the memo line, include the tax year, “SD 100,” the last four digits of your SSN and the school district number. If filing for multiple districts on page 3, use the first school district number from Column A.

You may pay electronically by electronic check, credit card or debit card at tax.ohio.gov/pay, even if you file on paper. The supplied form does not provide e-filing instructions.

Common mistakes

• Do not staple or paper clip the return. Use black ink, uppercase letters and whole dollars only.
• Do not omit the required primary taxpayer SSN or signature. Provide your spouse’s SSN if filing jointly.
• Use the filing status reported on your Ohio IT 1040.
• On the withholding schedule, list W-2 and 1099-R forms only if they show school district withholding. Include copies of those statements.
• If an Ohio ID number has nine digits, enter only the first eight digits on the withholding schedule.
• Check W-2 box 14 as well as the local boxes. The form notes that employers sometimes report school district withholding in box 14.
• Do not send cash. Do not use this OUPC for estimated payments or an individual income tax return payment.

Questions people ask

What if I lived outside Ohio for part of 2025?

Enter “9999” as the school district number for any part of the year you were a nonresident of Ohio. The form points to tax.ohio.gov/SDresidency to calculate days as a resident and the residency factor.

What if my spouse and I lived in the same district for the same dates?

If filing jointly and both of you were residents of a district for the same period, check both the Primary and Spouse boxes on the residency schedule.

What if I lived in more than two districts with the same tax base?

Complete additional copies of page 3 if you lived in more than two traditional tax base districts or more than two earned income tax base districts.

Is there a senior citizen credit?

Both tax-base schedules show a senior citizen credit. You must be 65 or older to claim it, and the limit is $50 per district.

What happens if my refund or amount owed is $1 or less?

No refund is issued if your refund is $1 or less. No payment is necessary if you owe $1 or less.

Official sources

• https://dam.assets.ohio.gov/image/upload/v1760476414/tax.ohio.gov/forms/ohio_individual/individual/2025/sd100-bundle.pdf